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From a tax point of view, becoming a member of a co-operative has no consequences except the creation of a contractual link between the cooperative and its member to explain the payments that will be made between them. On the other hand, the cease to be a member is indeed regulated by tax law. We must study the tax consequences that arise when a member, who is an individual, leaves a co-operative. The leaving of the individual member means that equity will be transferred from the co-operative to the member as return of the contributions that the member made in its day. This return is subject to the Income Tax of Individuals. Secondly, the return received when the member leaves the co-operative might be subject to the Tax on Equity Transfers and Documented Legal Acts, in the Corporate Transactions modality, for the contributions returned to the member leaving the co-operative. Received : 21 February 2017 Accepted : 01 September 2017 Published online : 22 December 2017

Las consecuencias fiscales de la baja de los socios cooperativistas que sean personas físicas